Federal Board of Revenue (FBR), Government of Pakistan introduces HS Codes for Services on dated 27-August-2012.
Sr. HS Code Description
1 98010000 Services provided or rendered by hotels, restaurants, marriage halls, lawns, clubs and caterers
2 98011000 Services provided or rendered by hotels
3 98012000 Services provided or rendered by restaurants
4 98013000 Services provided or rendered by marriage halls and lawns
5 98014000 Services provided or rendered by clubs
6 98015000 Services provided or rendered by caterers, suppliers of food and drinks
7 98016000 Ancillary services provided or rendered by hotels, restaurants, marriage halls, lawns, caterers
8 98017000 Services provided or rendered by messes and hostels
9 98019000 Other
10 98020000 Advertisements
11 98021000 Advertisement on T.V.
12 98022000 Advertisement on radio
13 98023000 Advertisement on closed circuit T.V.
14 98024000 Advertisement in newspapers and periodicals
15 98025000 Advertisement on cable T.V network
16 98029000 Other
17 98030000 Facilities for travel
18 98031000 Travel by air of passengers within the territorial jurisdiction ofPakistan.
19 98031100 Travel by air of passengers embarking on international journey fromPakistan
20 98032000 Domestic travel by train
21 98032100 International travel by train
22 98039000 Other
23 98040000 Services provided or rendered for inland carriage of goods
24 98041000 Carriage of goods by air
25 98042000 Carriage of goods by train
26 98049000 Other
27 98050000 Services provided or rendered by persons authorized to transact business on behalf of others.
28 98051000 Shipping agents
29 98052000 Stevedores
30 98052100 Ship management service
31 98053000 Freight forwarding agents
32 98054000 Customs agents
33 98055000 Travel agents
34 98055100 Tour operators
35 98056000 Recruiting agents
36 98057000 Advertising agents
37 98058000 Ship chandlers
38 98059000 Share transfer agent
39 98059100 Sponsorship services
40 98059200 Business support services
41 98059090 Other
42 98070000 Services provided or rendered by property developers and promoters.
43 98080000 Courier services.
44 98090000 Services provided or rendered by persons engaged in contractual execution of work or furnishing supplies.
45 98100000 Services provided or rendered for personal care by beauty parlours/clinics, slimming clinics and others.
46 98110000 Services provided or rendered by laundries, dry cleaners.
47 98120000 Telecommunication services
48 98121000 Telephone services
49 98121100 Fixed line voice telephone service
50 98121200 Wireless telephone
51 98121210 Cellular telephone
52 98121220 Wireless Local Loop telephone
53 98121300 Video telephone
54 98121400 Payphone cards
55 98121500 Pre-paid calling cards
56 98121600 Voice mail service
HS Codes for ServicesHS Codes for Services
57 98121700 Messaging service
58 98121710 Short Message service (SMS)
59 98121720 Multimedia message service (MMS)
60 98121910 Shifting of telephone connection
61 98121920 Installation of telephone extension
62 98121930 Provision of telephone extension
63 98121940 Changing of telephone connection
64 98121950 Conversion of NWD connection to non NWD or vice versa
65 98121960 Cost of telephone set
66 98121970 Restoration of telephone connection
67 98121990 Others
68 98122000 Bandwidth services
69 98122100 Copper line based
70 98122200 Fibre-optic based
71 98122300 Co-axial cable based
72 98122400 Microwave based
73 98122500 Satellite based
74 98122900 Others
75 98123000 Telegraph
76 98124000 Telex
77 98125000 Telefax
78 98125010 Store and forward fax services
79 98125090 Others
80 98126000 Internet services
81 98126100 Internet services including e-mail services
82 98126110 Dial-up internet services
83 98126120 Broadband services for DSL connection
84 98126121 Copper line based
85 98126122 Fibre-optic based
86 98126123 Co-axial cable based
87 98126124 Wireless based
88 98126125 Satellite based
89 98126129 Others
90 98126130 Internet/e-mail/Data/SMS/MMS services on WLL networks
91 98126140 Internet/e-mail/Data/SMS/MMS services on cellular mobile networks
92 98126190 Others
93 98126200 Data Communication Network services (DCNS)
94 98126210 Copper Line based
95 98126220 Co-axial cable based
96 98126230 Fibre-optic based
97 98126240 Wireless/Radio based
98 98126250 Satellite based
99 98126290 Others
100 98126300 Value added data services
101 98126310 Virtual private Network service (VPN)
102 98126320 Digital Signature service
103 98126390 Others
104 98129000 Audiotext services
105 98129100 Teletext services
106 98129200 Trunk radio services
107 98129300 Paging services
108 98129400 Voice paging services
109 98129410 Radio paging services
110 98129490 Vehicle tracking services.
111 98129500 Burglar alarm services.
112 98129090 Others
113 98130000 Services provided or rendered by banking companies, insurance companies, cooperative financing societies,
modarabas, musharikas, leasing companies, foreign exchange dealers, non-banking financial institutions and
other persons dealing in any such servicesHS Codes for Services
114 98131000 Services provided or rendered in respect of insurance to a policy holder by an insurer, including a reinsurer.
115 98131100 Goods insurance
116 98131200 Fire insurance
117 98131300 Theft insurance
118 98131400 Marine insurance
119 98131500 Life insurance
120 98131600 Other insurance
121 98132000 Services provided or rendered in respect of advances and loans
122 98133000 Services provided or rendered in respect of leasing.
123 98133010 Financial leasing
124 98133020 Commodity or equipment leasing
125 98133030 Hire-purchase leasing
126 98133090 Other
127 98133900 Services provided or rendered in respect of musharika financing
128 98134000 Services provided or rendered by banking companies in relation to:
129 98134100 Guarantee
130 98134200 Brokerage
131 98134300 Letter of credit
132 98134400 Issuance of pay order and demand draft
133 98134500 Bill of exchange
134 98134600 Transfer of money including telegraphic transfer, mail transfer and electronic transfer
135 98134700 Bank guarantee
136 98134800 Bill discounting commission
137 98134900 Safe deposit lockers
138 98134910 Safe vaults
139 98135000 Issuance, processing and operation of credit and debit cards
140 98136000 Commission and brokerage of foreign exchange dealings.
141 98137000 Automated Teller Machine operations, maintenance and management.
142 98138000 Service provided as banker to an issue
143 98138100 Other
144 98139000 Service provided or rendered by a foreign exchange dealer or exchange company or money changer
145 98140000 Services provided or rendered by architects, town planners, contractors, property developers or promoters,
interior decorators.
146 98141000 Architects or town planners
147 98142000 Contractors of building (including water supply, gas supply and sanitary works), roads and bridges, electrical
and mechanical works (including air conditioning), horticultural works, multi-discipline works (including turnkey projects) and similar other works
148 98143000 Property developers or promoters
149 98144000 Landscape designers
150 98149000 Other
151 98150000 Services provided or rendered by professionals and consultants etc.
152 98151000 Medical practitioners and consultants
153 98152000 Legal practitioners and consultants
154 98153000 Accountants and auditors
155 98154000 Management consultants
156 98155000 Technical, scientific, engineering consultants
157 98156000 Software or IT based system development consultants
158 98159000 Other consultants
159 98160000 Services provided or rendered by pathological laboratories.
160 98170000 Services provided or rendered by medical diagnostic laboratories including X-Rays, CT Scan, M.R. Imaging
etc.
161 98171000 Scientific laboratories
162 98172000 Mechanical laboratories
163 98173000 Chemical laboratories
164 98174000 Electrical or electronic laboratories
165 98179000 Other such laboratories
166 98180000 Services provided or rendered by specialized agencies.
167 98181000 Security agencyHS Codes for Services
168 98182000 Credit rating agency
169 98183000 Market research agency
170 98189000 Other such agencies
171 98190000 Services provided or rendered by specified persons or businesses.
172 98191000 Stockbrokers
173 98191100 Under writers
174 98191200 Indenters
175 98191300 Commission agents
176 98191400 Packers
177 98192000 Money exchanger
178 98193000 Rent a car
179 98194000 Prize bond dealers
180 98195000 Surveyors
181 98196000 Designers
182 98197000 Outdoor photographer
183 98198000 Art painter
184 98199000 Cable TV operators
185 98199100 Auctioneers
186 98199200 Public relations services
187 98199300 Management consultants
188 98199400 Technical testing and analysis service
189 98199500 Service provided by a registrar to an issue
190 98199090 Others
191 98200000 Services provided or rendered by specialized workshops or undertakings.
192 98201000 Auto-workshops
193 98202000 Workshops for industrial machinery construction and earth-moving machinery or other special purpose
machinery etc.
194 98203000 Workshops for electric or electronic equipments or appliances etc. including computer hardware
195 98204000 Car washing or similar service stations.
196 98209000 Other workshops
197 98210000 Services provided or rendered in specified fields.
198 98211000 Healthcare centres, gyms or physical fitness centres etc.
199 98212000 Indoor sports and games centres
200 98213000 Baby care centres
201 98214000 Body massage centres
202 98215000 Pedicure centres
203 98219000 Similar other centers
204 98220000 Services provided or rendered for specified purposes.
205 98221000 Fumigation services
206 98222000 Maintenance or cleaning services
207 98223000 Janitorial services
208 98224000 Dredging or desilting services
209 98229000 Other similar services
210 98230000 Franchise services
211 98240000 Construction services
 Introduces HS Codes for Services 1 98010000 Services provided or rendered by hotels, restaurants, marriage halls, lawns, clubs and caterers){kind=link}